The European Banking Authority has updated its questions and answers (Q&As) on the single rulebook which relate to the CRD IV package of reforms: the CRD IV Directive, the Capital Requirements Regulation  and the related technical standards and guidelines. The nine updated Q&As cover the following issues:

  • reporting of instrument-by-instrument;
  • FinRep table 5 row 010 column 030 – on demand [call] and short notice [current account];
  • taking into account insurance effect on operational risk;
  • financial guarantees received reported in table 9.2 and table 13.1;
  • short positions;
  • IFRS references of column 110 “Accumulated write-offs” of F 07.00 template;
  • removal from the balance sheet of loans considered uncollectible (write-off in the context of the financial reporting form F 07.00);
  • allocation of the collective impairment allowances; and
  • IRB exposure value – Recognition of specific credit risk adjustment for positions measured at fair-value.

View Question ID 2013_344: Reporting of instrument-by-instrument, 14 March 2014

View Question ID 2013_341: FinRep table 5 row 010 column 030 – on demand [call] and short notice [current account], 14 March 2014

View Question ID 2014_706: Taking into account insurance effect on operational risk, 14 March 2014

View Question ID 2013_338: Financial guarantees received reported in table 9.2 and table 13.1, 14 March 2014

View Question ID 2013_328: Short positions, 14 March 2014

View Question ID 2013_203: IFRS references of column 110 “Accumulated write-offs” of F 07.00 template, 14 March 2014

View Question ID 2013_202: Removal from the balance sheet of loans considered uncollectible (write-off in the context of the financial reporting form F 07.00), 14 March 2014

View Question ID 2013_201: Allocation of the collective impairment allowances, 14 March 2014

View Question ID 2013_101: IRB exposure value – Recognition of specific credit risk adjustment for positions measured at fair-value, 14 March 2014

View Single Rulebook Q&A, 14 March 2014